| adisander |
My interpretation of the text regarding the Tower Shield is that while having it raised you can Take Cover, granting the effects of both standard cover (as described by Take Cover) and the +4 circumstance bonus to AC. Importantly, to me, this would include the +2 circumstance bonus to Reflex Saves against area effects, potentially making it a rather useful tool against start-of-fight breath weapon attacks.
Another interpretation I've encountered now though is that the text in the Shield section overrides that bit, causing Take Cover to give the bonus to AC and nothing else (likewise interpreting using Take Cover while Prone to give only a bonus vs ranged attacks).
I haven't been able to find anything one way or the other while searching, therefore, is there a consensus regarding which of those two (or something else!) it is?